f8cd37ac8c
Includes: API (Express/TypeScript), Astro site, Python workers, document generators, FCC compliance tools, Canada CRTC formation, Ansible infrastructure, and deployment scripts. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
99 lines
7.7 KiB
PL/PgSQL
99 lines
7.7 KiB
PL/PgSQL
-- 067_us_state_compliance_configs.sql
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--
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-- Annual report fees, due dates, and franchise tax info for all 51 US
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-- jurisdictions. Read by the renewal_worker to create compliance
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-- calendar entries for formation clients.
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BEGIN;
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CREATE TABLE IF NOT EXISTS state_compliance_obligations (
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id SERIAL PRIMARY KEY,
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state_code CHAR(2) NOT NULL,
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obligation_type TEXT NOT NULL CHECK (obligation_type IN (
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'annual_report', 'franchise_tax', 'biennial_report',
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'business_license', 'registered_agent'
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)),
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fee_cents INTEGER NOT NULL DEFAULT 0,
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fee_notes TEXT, -- "min $50, max $15,000" etc.
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frequency TEXT NOT NULL DEFAULT 'annual'
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CHECK (frequency IN ('annual', 'biennial', 'quarterly', 'none')),
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due_description TEXT, -- "April 15" or "anniversary month"
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due_month INTEGER, -- 1-12 if fixed month; NULL if anniversary
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due_day INTEGER, -- 1-31 if fixed day
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is_anniversary BOOLEAN NOT NULL DEFAULT FALSE, -- due relative to formation date
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state_portal_url TEXT,
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notes TEXT,
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created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
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UNIQUE (state_code, obligation_type)
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);
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-- Seed annual report obligations for all 51 US jurisdictions.
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-- Source: docs/annual-report-fees-by-state.md (LLC University + state SOS cross-ref)
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INSERT INTO state_compliance_obligations
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(state_code, obligation_type, fee_cents, fee_notes, frequency, due_description, due_month, due_day, is_anniversary, notes)
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VALUES
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('AL', 'annual_report', 5000, 'Min $50, scales with net worth up to $15,000', 'annual', 'April 15', 4, 15, FALSE, 'Called "Business Privilege Tax"'),
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('AK', 'biennial_report', 10000, '$100 biennial', 'biennial', 'January 2 of even years', 1, 2, FALSE, NULL),
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('AZ', 'annual_report', 0, NULL, 'none', NULL, NULL, NULL, FALSE, 'No annual report required for LLCs'),
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('AR', 'franchise_tax', 15000, NULL, 'annual', 'May 1', 5, 1, FALSE, 'Called "Franchise Tax Report"'),
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('CA', 'franchise_tax', 80000, '$800 franchise tax minimum', 'annual', 'April 15', 4, 15, FALSE, 'Additional fee if gross revenue > $250k'),
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('CA', 'biennial_report', 2000, '$20 biennial Statement of Information', 'biennial', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('CO', 'annual_report', 2500, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, 'Due within 5-month window around anniversary'),
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('CT', 'annual_report', 8000, NULL, 'annual', 'March 31', 3, 31, FALSE, NULL),
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('DC', 'biennial_report', 30000, '$300 biennial', 'biennial', 'April 1', 4, 1, FALSE, NULL),
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('DE', 'franchise_tax', 30000, NULL, 'annual', 'June 1', 6, 1, FALSE, '$300/yr LLC franchise tax'),
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('FL', 'annual_report', 13875, NULL, 'annual', 'May 1', 5, 1, FALSE, NULL),
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('GA', 'annual_report', 6000, NULL, 'annual', 'April 1', 4, 1, FALSE, 'Called "Annual Registration"'),
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('HI', 'annual_report', 1500, NULL, 'annual', 'Anniversary quarter', NULL, NULL, TRUE, NULL),
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('ID', 'annual_report', 0, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, 'Must file information report but no fee'),
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('IL', 'annual_report', 7500, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('IN', 'biennial_report', 3000, '$30 biennial', 'biennial', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('IA', 'biennial_report', 3000, '$30 biennial', 'biennial', 'April 1 of odd years', 4, 1, FALSE, NULL),
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('KS', 'annual_report', 5000, NULL, 'annual', 'April 15', 4, 15, FALSE, NULL),
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('KY', 'annual_report', 1500, NULL, 'annual', 'June 30', 6, 30, FALSE, NULL),
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('LA', 'annual_report', 3500, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('ME', 'annual_report', 8500, NULL, 'annual', 'June 1', 6, 1, FALSE, NULL),
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('MD', 'annual_report', 30000, NULL, 'annual', 'April 15', 4, 15, FALSE, 'Personal property tax return functions as annual report'),
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('MA', 'annual_report', 50000, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('MI', 'annual_report', 2500, NULL, 'annual', 'February 15', 2, 15, FALSE, NULL),
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('MN', 'annual_report', 0, NULL, 'annual', 'December 31', 12, 31, FALSE, 'Must file but no fee'),
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('MS', 'annual_report', 0, NULL, 'annual', 'April 15', 4, 15, FALSE, 'Must file but no fee'),
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('MO', 'annual_report', 0, NULL, 'none', NULL, NULL, NULL, FALSE, 'No annual report required'),
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('MT', 'annual_report', 2000, NULL, 'annual', 'April 15', 4, 15, FALSE, NULL),
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('NE', 'biennial_report', 1300, '$13 biennial', 'biennial', 'April 1 of odd years', 4, 1, FALSE, NULL),
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('NV', 'annual_report', 15000, '$150 Annual List of Members', 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('NV', 'business_license', 20000, '$200 State Business License', 'annual', 'Anniversary month', NULL, NULL, TRUE, 'Separate from Annual List'),
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('NH', 'annual_report', 10000, NULL, 'annual', 'April 1', 4, 1, FALSE, NULL),
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('NJ', 'annual_report', 7500, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('NM', 'annual_report', 0, NULL, 'none', NULL, NULL, NULL, FALSE, 'No annual report required'),
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('NY', 'biennial_report', 900, '$9 biennial', 'biennial', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('NC', 'annual_report', 20000, NULL, 'annual', 'April 15', 4, 15, FALSE, NULL),
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('ND', 'annual_report', 5000, NULL, 'annual', 'November 15', 11, 15, FALSE, NULL),
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('OH', 'annual_report', 0, NULL, 'none', NULL, NULL, NULL, FALSE, 'No annual report required'),
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('OK', 'annual_report', 2500, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, 'Called "Annual Certificate"'),
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('OR', 'annual_report', 10000, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('PA', 'annual_report', 700, NULL, 'annual', 'September 30', 9, 30, FALSE, 'New requirement starting 2025'),
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('RI', 'annual_report', 5000, NULL, 'annual', 'Between February 1 and May 1', 5, 1, FALSE, NULL),
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('SC', 'annual_report', 0, NULL, 'none', NULL, NULL, NULL, FALSE, 'No annual report for standard LLCs'),
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('SD', 'annual_report', 5500, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('TN', 'annual_report', 30000, 'Min $300 ($300/member, max $3,000)', 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('TX', 'franchise_tax', 0, '$0 for most LLCs (< $2.47M revenue)', 'annual', 'May 15', 5, 15, FALSE, 'Must file Public Information Report regardless'),
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('UT', 'annual_report', 1800, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, 'Called "Annual Renewal"'),
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('VT', 'annual_report', 4500, NULL, 'annual', 'March 15', 3, 15, FALSE, NULL),
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('VA', 'annual_report', 5000, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, 'Called "Annual Registration Fee"'),
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('WA', 'annual_report', 6000, NULL, 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL),
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('WV', 'annual_report', 2500, NULL, 'annual', 'July 1', 7, 1, FALSE, NULL),
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('WI', 'annual_report', 2500, NULL, 'annual', 'Anniversary quarter', NULL, NULL, TRUE, NULL),
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('WY', 'annual_report', 6000, 'Min $60, scales with WY assets', 'annual', 'Anniversary month', NULL, NULL, TRUE, NULL)
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ON CONFLICT (state_code, obligation_type) DO UPDATE SET
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fee_cents = EXCLUDED.fee_cents,
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fee_notes = EXCLUDED.fee_notes,
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frequency = EXCLUDED.frequency,
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due_description = EXCLUDED.due_description,
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due_month = EXCLUDED.due_month,
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due_day = EXCLUDED.due_day,
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is_anniversary = EXCLUDED.is_anniversary,
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notes = EXCLUDED.notes;
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COMMIT;
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